PITTNER v Revenue & Customs (INCOME TAX - HIGH INCOME CHILD BENEFIT CHARGE (HICBC)) [2021] UKFTT 410 (TC) (16 November 2021)

PITTNER v Revenue & Customs (INCOME TAX - HIGH INCOME CHILD BENEFIT CHARGE (HICBC)) [2021] UKFTT 410 (TC) (16 November 2021)

The penalties for failure to notify liability to HICBC are valid and stand independently of the invalid discovery assessments, as there was potential lost revenue and the statutory requirements for penalty assessment were met. The appellant failed to show a reasonable excuse for the delay in notification.

Citation
[2021] UKFTT 410
Parties
Appellant: Mr Chris Pittner; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 November 2021
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
High Income Child Benefit Charge, Failure to Notify Penalties, Self Assessment, Discovery Assessments
Tax Law High Income Child Benefit Charge Failure to Notify Penalties Self Assessment Discovery Assessments

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Parties

Mr Chris Pittner

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether penalties for failure to notify liability to HICBC are valid when discovery assessments are invalid
  2. 2 Whether the appellant had a reasonable excuse for failing to notify liability to HICBC

Ratio Decidendi

The penalties for failure to notify liability to HICBC are valid and stand independently of the invalid discovery assessments, as there was potential lost revenue and the statutory requirements for penalty assessment were met. The appellant failed to show a reasonable excuse for the delay in notification.

Court Disposition

Appeal dismissed

Orders

  • The appeal against the penalty notices is dismissed.